Below are some of the information’s collected by compliance management cell through AIR, CIB and TDS return for which notice is being served.
1. Annual Information Return(AIR)
- AIR-001: Cash deposits aggregating to Rs. 10,00,000/- or more in a year in any savings account
- AIR-002: Paid Rs. 2,00,000/- or more against credit card bills
- AIR-003: Investment of Rs. 2,00,000 or more in Mutual Fund
- AIR-004: Investment of Rs. 5,00,000/- or more in Bonds or Debenture
- AIR-005: Investment of Rs. 1,00,000/- or more for acquiring shares
- AIR-006: Purchase of Immovable Property valued at Rs. 30,00,000/- or more
- AIR-007: Investment in RBI Bond of Rs. 5,00,000/- or more
2. Central Information Branch (CIB)
- CIB- 94: Sale of Motor Vehicle
- CIB-151: Transfer of immovable property
- CIB-154: Transfer of capital assets where value declared for the purpose of stamp duty is more than sale value
- CIB-157: Purchase of Immovable property valued at Rs. 5 lakhs or more
- CIB-183: Time deposit of Rs 1,00,000/-
- CIB-185: Purchase of Bank Draft of more than Rs. 50,000/- in cash
- CIB 321: Share Transactions more than Rs. 20,000/-
- CIB-403: Investment in Fixed Deposit/Time Deposit exceeding Rs. 2,00,000/-
- CIB-406: Payment made against Credit Card more than Rs 2,00,000/-
- CIB-410: Cash deposit aggregating of Rs 200000 on a day
- CIB-502: Contract of Rs. 10,00,000/-or more in the Commodities Exchange
- CIB-514: Interest paid by co operative credit Society
- CIB: Payment in connection with foreign travel amount exceeding Rs. 1,00,000/- at one time
- CIB: Payment to Hotel and Restaurants exceeding Rs. 1,00,000/- at one time
3. TDS return
- TDS-94A : TDS Return – Interest other than interest on security (section 194A)
- TDS-92B : TDS Return – Salary to Employees (section 192)
- TDS-195 : TDS Return – Payment to Non-residents (Section 195)
- TDS-196A : TDS Return – Income in repspect of Units of Non-residents (Sectio 196A)
Generally its assessible when published via notifications.